MANAGEMENT ACCOUNTING

ACC5MCR

2020

Credit points: 15

Subject outline

The subject introduces you to classic and contemporary approaches in management accounting, including current thinking about management accounting practices in organisations.  You will develop the ability to undertake a range of fundamental management accounting procedures, using both quantitative and qualitative information, and build an understanding of how management accounting information is used in organisational decision-making.  The subject emphasises both technical and interpretive skills, as well as the ability to think critically about management accounting information and its use in a range of organisational contexts. The subject will enhance your awareness of the role of management accountants in organisations, and their ability to present management accounting information to an informed audience.




SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorZahirul Hoque

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

Prerequisites ACC5AFM

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsManagement Accounting: Information for Creating and Managing Value, 8th editionPrescribedLangfield-Smith K, Smith D, Andon P, Hilton, R, Thorne H. 2018McGraw-Hill

Graduate capabilities & intended learning outcomes

01. Understand various management and cost accounting concepts and undertake appropriate accounting procedures and calculations that apply these concepts.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

02. Describe different management accounting techniques and explain the way they are used in particular organisational decision-making contexts.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

03. Critically analyse information relevant to management decisions

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

04. Demonstrate critical awareness of how decisions based on management accounting information affect individuals and organisations, and outline a range of ethical, societal and economic implications.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking)
Inquiry and Analytical Skills (Critical Thinking)

05. Deliver presentations effectively in a clear, succinct and persuasive manner, engaging the audience while addressing the interaction of management accounting with organisational and social issues.

Activities:
Group Presentation, individual reflective statement.
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking)
Inquiry and Analytical Skills (Critical Thinking)
Personal and Professional Skills (Teamwork including leadership and working in groups)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
In-class testsEquivalent to 1,000 words20 01, 02, 03, 04
Case presentation & written reflective statementGroup presentation Individual reflective statement Equivalent to 1,200 words in total20 01, 02, 03, 04, 05
One 3-hour final examinationEquivalent to 3,000 words60 01, 02, 03, 04

Melbourne, 2020, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Tutorial Week: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
In-class testsEquivalent to 1,000 words20 01, 02, 03, 04
Case presentation & written reflective statementGroup presentation Individual reflective statement Equivalent to 1,200 words in total20 01, 02, 03, 04, 05
One 3-hour final examinationEquivalent to 3,000 words60 01, 02, 03, 04

Sydney, 2020, Study Period 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Tutorial Week: 32 - 42
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
In-class testsEquivalent to 1,000 words20 01, 02, 03, 04
Case presentation & written reflective statementGroup presentation Individual reflective statement Equivalent to 1,200 words in total20 01, 02, 03, 04, 05
One 3-hour final examinationEquivalent to 3,000 words60 01, 02, 03, 04